Legal 3 col x 13-3/4”
0403 0410
Clay County Commission Levy Estimate (Budget)
2025 – 2026 Fiscal Year
STATE OF WEST VIRGINIA
County of: Clay, West Virginia
In accordance with Code §11-8-10, as amended, the Clay County Commission proceeded to make an estimate of the amounts necessary to be raised by levy of taxes for the current year, and doth determine and estimate the several amounts to be as follows:
General Fund Estimated Revenues
Fund Balance $ 300,000
Property Taxes Current year 1,193,169
Prior Year Taxes 81,461
Property Transfer Tax 30,000
Gas & Oil Severance Tax 35,000
Wine & Liquor Tax 300
Miscellaneous Energy Tax (Coal Bed Methane) 8,200
Licenses 200
Building Permits 800
Sheriff’s Service of Process 6,000
Sheriff’s Earnings 50
County Clerk’s Earnings 28,000
Circuit Clerk’s Earnings 8,000
Accident Reports 150
Motor Vehicle License Fee 1,200
Clerk Deed Fees 1,000
Rents & Concessions 7,000
Franchise Agreement 800
IRP Fees (Interstate Registration Plan) 45,000
Interest Earned 1,200
Miscellaneous Revenue 30,000
Sheriff’s Commission 15,000
Gaming Income 40,000
Video Lottery 4,000
Transfers Assessor’s Valuation Fund 62,773
Total Estimated General Fund Revenues $ 1,899,303
Coal Severance Tax Estimated Revenues
Assigned Fund Balance $ 10,000
Coal Severance Tax 30,000
Interest Earned on Investment 100
Total Coal Severance $ 40,100
ESTIMATED EXPENDITURES
GENERAL GOVERNMENT General Coal Severance
Fund Tax Fund
County Commission $ 463,592 $ –
County Clerk 142,748 –
Circuit Clerk 123,320 –
Sheriff – Treasurer 177,737 –
Prosecuting Attorney 263,411 –
Assessor 101,272 –
Assessor’s Valuation Fund 62,773 –
Statewide Computer Network 47,584 –
Elections – County Clerk 38,000 –
Circuit Court 11,310 –
Courthouse 246,995 –
Regional Development Authority 1,948 –
County Clerk Operations 7,125 –
TOTAL GENERAL GOVERNMENT 1,687,815 –
PUBLIC SAFETY – –
Sheriff – Law Enforcement 149,088 –
Sheriff – Service of Process 6,000 –
Regional Jail 53,200 40,100
TOTAL PUBLIC SAFETY 208,288 40,100
HEALTH & SANITATION – –
TOTAL HEALTH & SANITATION – –
CULTURE & RECREATION – –
TOTAL CULTURE & RECREATION – –
SOCIAL SERVICES – –
Human Resources 3,200 –
TOTAL SOCIAL SERVICES 3,200 –
CAPITAL PROJECTS – –
TOTAL CAPITAL OUTLAY – –
Total Expenditures $ 1,899,303 $ 40,100
CLAY COUNTY, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2025- JUNE 30, 2026
Certificate of Valuation Levy Taxes
Current Year Assessed Value for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 14.30 $
Public Utility
Total Class I $ $
Class II
Real Estate $ 115,947,470 28.60 $ 331,610
Personal Property 3,557,098 10,173
Total Class II $ 119,504,568 $ 341,783
Class III
Real Estate $ 58,902,100 57.20 $ 336,920
Personal Property 50,465,062 288,660
Public Utility 50,689,240 289,942
Total Class III $ 160,056,402 $ 915,522
Class IV
Real Estate $ 7,193,010 57.20 $ 41,144
Personal Property 4,080,717 23,342
Public Utility 2,965,874 16,965
Total Class IV $ 14,239,601 $ 81,451
Total Value & Projected Revenue $ 293,800,571 $ 1,338,756
Less Delinquencies, Exonerations & Uncollectable Taxes 7.20% 96,390
Less Tax Discounts 2.00% 24,847
Less Allowance for Tax Increment Financing (if Applicable) 0
Total Projected Property Tax Collection $ 1,217,519
Less Assessor Valuation Fund 2.00% 0
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $ 1,217,519
STATE OF WEST VIRGINIA
COUNTY OF CLAY
I, Sheila Stone, CLERK OF THE COUNTY COMMISSION OF SAID COUNTY, DO HEREBY CERTIFY THAT THE FOREGOING ARE TRUE COPIES FROM THE RECORD OF ORDERS MADE AND ENTERED BY SAID COMMISSION ON THE 24th DAY OF MARCH 2025.